Results 141 to 150 of about 128,347 (314)

Generative AI in Financial Reporting

Journal of Accounting Research, EarlyView.
ABSTRACT Generative artificial intelligence (GAI) will likely alter many aspects of the financial reporting process and spawn a deep stream of academic research. We take an early step by examining the extent to which firms have begun using GAI in one important part of the reporting process: writing disclosures.
ELIZABETH BLANKESPOOR, ED DEHAAN, QIANQIAN LI   +2 more
wiley   +1 more source

Accountability [PDF]

Emergency Medicine Journal, 2007
openaire   +2 more sources

Human + AI in Accounting: Early Evidence from the Field

Journal of Accounting Research, EarlyView.
ABSTRACT This paper provides early evidence on the integration and impact of generative artificial intelligence (GenAI) in accounting at the accountant and task levels. Using survey data from 277 professional accountants, we document substantial heterogeneity in adoption patterns, perceived benefits, and concerns about GenAI.
Jung Ho Choi, Chloe L. Xie
wiley   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

Class Day Program, August 9, 1951 [PDF]

, 1951
Class Day Program, August 9 ...

core   +1 more source

Is Technological Heterogeneity the Key to Sustainable Coffee Production Efficiency?: A Latent Class Frontier Analysis in the Traditional Coffee Region of Colombia

Journal of Agricultural Economics, EarlyView.
ABSTRACT Coffee producers deal with uncertainty due to high volatility in coffee prices. To navigate these challenges, producers must balance the tradeoff between higher yield and better quality utilising heterogeneous technologies, such as intensive production methods and environmental management practices.
Orlando Rodríguez, Maria Vrachioli, Johannes Sauer   +2 more
wiley   +1 more source

Pushing Elephants Uphill - Teaching Ethics. It Works! [PDF]

, 2007
Recent releases from the International Federation of Accountants (IFAC) highlight the importance of ethics education. Academic institutions employ varying methods of teaching ethics and place varying levels of emphasis on ethics teaching during a ...
O'Leary, Conor
core   +1 more source

Surveying the Farmer Survey: A Synthesis of Research Practices in the Netherlands, Slovenia and Sweden

Journal of Agricultural Economics, EarlyView.
ABSTRACT Research based on farmer surveys is a cornerstone of agricultural economics. Farmer surveys provide unique insights into behavioural variables—such as values, motivations, attitudes, behaviours, and preferences—that are unavailable in secondary datasets.
Thomas Slijper, Julia Höhler, Tanja Šumrada, Jens Rommel, Živa Alif, Jesus Barreiro‐Hurle, Anne Sophie Dietrich, Uliana Gottlieb, Thanh Mai Ha, Karin Hakelius, Helena Hansson, Vivian Wei Huang, Katja Knez, Gaëlle Leduc, Nina Lind, Yann de Mey, Ana Novak, Harold Opdenbosch, Enoch Owusu‐Sekyere, Oyakhilomen Oyinbo, Anton Perpar, Jaap Sok, Luuk Vissers, Scarlett Wang, Lotte Yanore   +24 more
wiley   +1 more source

Corporate sustainability reporting – state of play and challenges

Икономика и компютърни науки
The transition towards sustainability requires adoption of a new approach for doing business and creating value that involves substantial investments, qualified and skilled implementing teams and innovative governance models.
Dobrin Ivanov, Milena Angelova
doaj  

Integrating Hybrid Work in Organizations: A Strategic HRM Perspective to Pursue Vertical and Horizontal Alignment

Human Resource Management Journal, EarlyView.
ABSTRACT Technological advancements and, more recently, the COVID‐19 pandemic have accelerated the transition toward hybrid workplaces. Even though the design of appropriate HRM practices is recognized as an important factor in ensuring an effective transition toward hybrid work environments, existing research has offered limited insights into how ...
Sara Bonesso, Laura Cortellazzo, Giovanna Afeltra   +2 more
wiley   +1 more source